Nebraska Withholding Tax

What is Nebraska Withholding Tax?

Withholding tax is the amount of employee’s pay withheld by the employer and sent directly to the government as partial payment of state income tax.  The amount of withholding tax depends on employee’s income.  The Nebraska state income tax is between 2.46%-6.84%. Therefore, the withholding tax should be similar to the state income tax range.

Employees do not need to take any action.  The employers/businesses will need to deduct the withholding tax from employee’s paycheck and submit and file the withholding tax to Nebraska Dept of Revenue.

How much is Nebraska Withholding Tax?

Since Nebraska withholding tax withheld is used to pay for employee’s Nebraska state income tax, the withholding tax should correlate with state income tax bracket.  The Nebraska state income tax rate ranges from 2.46% to 6.84%.  The withholding tax should be within the state income tax rate range.

State Year  State Income Tax Rate Withholding Tax Rate
Nebraska 2015 2.46%-6.84% 2.46%-6.84%

How to File Nebraska Withholding Tax?

Employees do not need to do anything.

Employers/Businesses need to register withholding tax account with Nebraska Department of Revenue.  Depending the size of the company, every three months, the employers have to file a quarterly withholding reports and submit withholding tax to the Department of Revenue.  Most small businesses need to file quarterly while larger businesses need to file more frequently.

Nebraska Withholding Tax Forms

Form Number Form Description
Form W-4  Withholding Certificate (Uses IRS)
Form 941N  Withholding Tax Return
Form Form-20 Withholding Tax Registration

How to Register for Nebraska Withholding Tax?

Businesses with employees will need to register for Nebraska Withholding account.

You must complete the Nebraska Tax Application, Form 20, and mail or fax it to the Department of Revenue:

Nebraska Department of Revenue
PO Box 98903
Lincoln, NE 68509‑8903
FAX: 402‑471‑5927

When to File and Deadlines for Nebraska Withholding Tax Return

Generally, Nebraska Withholding Tax returns have to be filed every three months, ending on March 31 (Q1), June 30 (Q2), September 30 (Q3) and December 31 (Q4). Typically, the deadline to mail Nebraska Withholding Tax return is the last day of the following month.

Quarter Months Deadline
Q1 January - March April 30
Q2 April - June July 31
Q3 July - September October 31
Q4 October - December January 31

Nebraska NE Withholding Tax Contacts and Address:

For more information or help on Nebraska Withholding Tax, please use the contact information below

Website Nebraska Dept of Revenue
Telephone 402-471-5729
Address Nebraska Department of Revenue
301 Centennial Mall South
Lincoln  NE 68508

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